Tire: A pre-disposal fee of $1.35 per tire is imposed on businesses making retail sales of new tires in this state.

Exemptions include used tires, recaps, retreads and tire for vehicles that are propelled solely by human muscular power, such as bicycles. Also exempt are tires sold “for resale” that are property supported by a sales tax resale certificate.

Motor Oil (Used Oil Collection): A $0.02 per quart fee is applied at the wholesale level on sales of motor oil in packaged form.

Exemptions include motor oils or similar lubricants that are subsequently exported from Tennessee. Oil sold by a distributor to be used for the purpose of industrial machinery is also exempt.

DUE DATES
Tire Quarterly – 25th of the month following the end of the quarter
Motor Oil Quarterly – 25th of the month following the end of the quarter

TAX RATES
Tire $1.35 per tire
Motor Oil $0.02 per quart

TAX PAYMENT
Mail tax payments to:

Tennessee Department of Revenue
Andrew Jackson Building
500 Deaderick St.
Nashville, TN  37242

CONTACT PHONE NUMBERS
Statewide toll-free: (800) 342-1003
Nashville and Out-of-state: (615) 253-0600